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Theodore T. Y. Chen, Qiang Zhou, Hui Fang and Yanling Wang

The Braun and Simpson’s (2004) study indicates that the Pause method is an effective teaching approach for auditing based on four sets of hypotheses in developing…

Abstract

The Braun and Simpson’s (2004) study indicates that the Pause method is an effective teaching approach for auditing based on four sets of hypotheses in developing students’ oral, written and interpersonal communication skills. In addition, it is more beneficial to the learning process and more enjoyable than the lecture-only method. The extent of achieving both of these is dependent on the type of activity that is consistent with the student’s preferred Pause method activity. Students will achieve higher examination scores when following their preferred Pause activity. Our study replicates the Braun and Simpson’s study in Greater China using one university in Hong Kong and one in mainland China as students in these jurisdictions are more passive learners and their value of learning more extrinsic than intrinsic. The results are similar to the Braun and Simpson’s study, thus enhancing the universality of the “Pause” method.

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Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-83867-236-2

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Advances in Accounting Education Teaching and Curriculum Innovations
Type: Book
ISBN: 978-0-85724-052-1

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Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-84950-869-8

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Leonard Stokes

This study examines 117 verbs associated with 2,872 learning objectives, and 377 questions taken from 24 textbooks across the accounting curriculum. To determine the level…

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This study examines 117 verbs associated with 2,872 learning objectives, and 377 questions taken from 24 textbooks across the accounting curriculum. To determine the level of cognitive ability associated with the individual learning objectives I analyzed the verbs based upon Bloom's Taxonomy. To reach across the accounting curriculum I chose texts from Financial Accounting, Intermediate Financial Accounting, Advanced Financial Accounting, Managerial Accounting, Cost Accounting, and Auditing. Results of the analysis found that the authors used verbs at the lower learning levels of the cognitive domain. The verbs used by the author teams depend upon individual preference rather a specific segment of the cognitive domain. In addition, as the student progresses through the accounting curriculum some topics in upper level textbooks use learning objectives at the same level as in introductory level textbooks.

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Advances in Accounting Education
Type: Book
ISBN: 978-1-84950-519-2

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Book part

Mikhail Fiadotau, Martin Sillaots and Indrek Ibrus

This chapter introduces the topic of cooperation and co-innovation between the audiovisual media and education sectors. It first discusses the emergence of educational…

Abstract

This chapter introduces the topic of cooperation and co-innovation between the audiovisual media and education sectors. It first discusses the emergence of educational film approximately a hundred years go – together with a new institutional framework, industry media, rulebooks, etc. It then discusses the ways public service media have addressed educational programming over the decades, including developing complex cross-media strategies and educational content databases more recently. The second half of the chapter is dedicated to the emergence of educational digital games, with their own institutional setups, production cultures, and training programmes. The chapter points, however, to a relative lack of cooperation between commercial game producers and educational institutions to date.

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Rebecca Page-Tickell, Jude Ritchie and Therese Page-Tickell

This chapter aims to identify the impact of misbelief and heuristics on the engagement of giggers and customers with gigging organisations. This is of value due to the…

Abstract

This chapter aims to identify the impact of misbelief and heuristics on the engagement of giggers and customers with gigging organisations. This is of value due to the plethora of gigging opportunities and our lack of knowledge about how and why people choose to take up these opportunities. In addition, the gigs may frequently go unrecorded with payments made through systems such as PayPal which can allow international payments to be made without remittances. This chapter utilises some of the primary evolutionary theories to explore the efficacy and conflict in communications between gigging organisations, their customers and providers (giggers). Those selected are: misbelief in the conscious mind; and heuristics, such as the availability and confirmatory heuristics in the unconscious mind. Misbelief is addressed as a spandrel, and heuristics are discussed through the lens of fast and frugal approaches. Through a text analysis of 77 international gigging organisations, the messages conveyed are assessed against both evolutionary theory and prior research into the gig economy. The findings are that evolutionary psychology provides a useful framework for analysing these messages, as well as aiding understanding of gigging behaviours. HRM practitioners could make use of this form of analysis to support their design of interactions with giggers to ensure clarity on both sides.

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Conflict and Shifting Boundaries in the Gig Economy: An Interdisciplinary Analysis
Type: Book
ISBN: 978-1-83867-604-9

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Article

M.T. Wynn, H.M.W. Verbeek, W.M.P. van der Aalst, A.H.M. ter Hofstede and D. Edmond

The purpose of this paper is to demonstrate that process verification has matured to a level where it can be used in practice. This paper reports on new verification…

Abstract

Purpose

The purpose of this paper is to demonstrate that process verification has matured to a level where it can be used in practice. This paper reports on new verification techniques that can be used to assess the correctness of real‐life models.

Design/methodology/approach

The proposed approach relies on using formal methods to determine the correctness of business processes with cancellation and OR‐joins. The paper also demonstrates how reduction rules can be used to improve the efficiency. These techniques are presented in the context of the workflow language yet another workflow language (YAWL) that provides direct support for 20 most frequently used patterns found today (including cancellation and OR‐joins). But the results also apply to other languages with these features (e.g. BPMN, EPCs, UML activity diagrams, etc.). An editor has been developed that provides diagnostic information based on the techniques presented in this paper.

Findings

The paper proposes four properties for business processes with cancellation and OR‐joins, namely: soundness, weak soundness, irreducible cancellation regions and immutable OR‐joins and develop new techniques to verify these properties. Reduction rules have been used as a means of improving the efficiency of the algorithm. The paper demonstrates the feasibility of this verification approach using a realistic and complex business process, the visa application process for general skilled migration to Australia, modelled as a YAWL workflow with cancellation regions and OR‐joins.

Originality/value

Business processes sometimes require complex execution interdependencies to properly complete a process. For instance, it is possible that certain activities need to be cancelled mid‐way though the process. Some parallel activities may require complex “wait and see” style synchronisation depending on a given context. These types of business processes can be found in various domains, such as application integration, B2B commerce, web service composition and workflow systems. Even though cancellation and sophisticated join structures are present in many business processes, existing verification techniques are unable to deal with such processes. Hence, this paper plays an important role in making process verification a reality.

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Business Process Management Journal, vol. 15 no. 1
Type: Research Article
ISSN: 1463-7154

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Article

Onur Mengi and Mirko Guaralda

The purpose of this paper is to explore the creative city discourse expanding on current tangible and intangible strategies, by integrating recent placemaking tactics to…

Abstract

Purpose

The purpose of this paper is to explore the creative city discourse expanding on current tangible and intangible strategies, by integrating recent placemaking tactics to develop a multidimensional framework for designing creative places.

Design/methodology/approach

The methodology is based on a framework analysis and critical meta-review of current research on creative city and placemaking.

Findings

The findings show that there are three additional factors related to placemaking tactics in the established literature: institutional factors, human factor and arts and design factor emerging from the intersection of creative city and placemaking frameworks.

Practical implications

The findings of this study can inform a more holistic approach to placemaking in creative cities in both theory and practice, namely, a multidimensional place management framework for creative environments of today.

Originality/value

This paper contributes to the current trends in creative city and the development of placemaking guidelines. It provides a simplified view of an exhaustive list of existing literature.

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Journal of Place Management and Development, vol. 13 no. 3
Type: Research Article
ISSN: 1753-8335

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Advances in Accounting Education Teaching and Curriculum Innovations
Type: Book
ISBN: 978-0-76231-035-7

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Article

Herman Albertus Viviers, Jacobus Paulus Fouché and Gerda Marié Reitsma

The purpose of this paper is to evaluate the usefulness of an educational game to develop soft skills (also known as pervasive skills), from the perspectives of three…

Abstract

Purpose

The purpose of this paper is to evaluate the usefulness of an educational game to develop soft skills (also known as pervasive skills), from the perspectives of three groups of role-players (student participants, student committee members and employer companies). The game was designed to provide students with the opportunity to develop soft skills and to determine whether students applied the pervasive skills required by the South African Institute of Chartered Accountants.

Design/methodology/approach

Action research was conducted according to a parallel convergent mixed-method research design. Both qualitative and quantitative data were gathered using questionnaires and focus group interviews to determine the usefulness of the educational game.

Findings

All three groups perceived the educational game to be effective in requiring students to apply the full spectrum of soft/pervasive skills. Although all the pervasive skills were perceived to be present in the game, teamwork, communication (listening and verbal) and time management skills were perceived to be most prominent, while written communication, professionalism and ethical awareness were found to be less prominent. Overall, this game can be recommended as an effective and innovative teaching method that can positively contribute to the pervasive skills development of accounting students.

Originality/value

The need to deliver well-rounded accounting graduates demonstrating core technical and soft skills (or pervasive skills and competencies) calls for new and innovative teaching methods. Accounting educators and programmes are continuously challenged regarding which methods to apply to meet these outcomes and substantiate their usefulness.

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